Account-keeping device.



W. E. MYER.

ACCOUNT KEEPING DEVICE.'

urmourox ruw JULY 21. 1909.

Patented Dec.26,1 911.

4 SHEETS-SHEET 1.

NNY

W. E. MYER.

ACCOUNT KEEPING DEVICE.

APPLICATION rum JULY 21. 1909.

W. B. MYER.

ACCOUNT KEEPING DEVICE.

PPLIGATIOH FILED JULY 21. 1909.

4 BHEETS-SHEET 3.

3l 7am W. E. MYER.

ACCOUNT KEEPING DEVICE.

APPLICATION FILED JULY 2l. 1909.

1,01 3,0457,- Patend'nec. 26, 1911.

4 SHEETS-SHEET 4 MHH 5 1 ing A of accounts,

- each person or employee, so made with reference to the rulings ot lthe WILLIAM'E. MYER, 0F WINIFREDE, W'EST VIRGINIA.

ACCOUNT-KEEPING DEVICE.

Specification of Letters Patent. Patented DCC. 26, 1911.

Application mea .my 21, 1909.r serial No. 508,824.

To all whom it may concern:

Be itv known that I. lVrLLLnr E. MYER, a citizen of the United States, residing at Winifrede, in the county of Kanawha and State of W'est Virginia, have invented new and useful Improven'xents in Account-Keeping Devices, of which the following 1s a specification. i

inventlon relates to improve- My present A ments in devices adapted for use 1n the keepand ithas for its object primarily to provide a simple and improved pay-roll form which is adapted to receive entries of the various debito and credits for such entries being form as to enable the bookkeeper to ascer- `-tain the amount due any given employee i directly and by a mere inspection of the form, the ruling and the heading of the form being such that it may be used either as a monthly or a semi-monthly pay-roll.

To these and other ends, the invention consists in certain improvements, and corn- Vbinations and arrangements of parts, all as will be hereinafter more fully described, the

novel features being pointed out particularly `in the claims at the end of the specification.

In the accompanying drawing: Figures 1 and la illustrate the two halves of the debit side of a. pay-roll form constructed in accordance with the present invention; and

Figs. 2 and Qa are views similar to Figs. 1

'land 1a showing the credit side of a pay-roll y Similar parts are designated b) the saine reference characters vay of using it, it being understood that' ,he entries may vary according to the nature 'if the accounts that are to be kept or tho ntries themselves that are to be'made in he form. For colivenience, 1t is preferable to Amake and the credit side as a separate page or sheet, and in practice, these pages may he.

bound together either temporarily or otherwise and usually the debit side of one form will be opposite to the credit side'of the same form when the book is opened.

In the present instance, I have shown the 'form as embodying a debit sheet l and a credit sheet 2.V Each sheet is ruled with horizontally and vertically arranged line forming horizontal columns 'to receive all data that is to be entered as a debit or creditwith reference to each account or employee, and the vertical lines formvertical columns which have appropriate headings to indicate at what points on the horizontal columns the various entries are to be made. Describing first the debit sheet, the top of this sheet ispreferably provided with a space to receive such data as the name of the company keeping the accounts and the time or interval included by the data entered on such sheet. Extending horizontallyy across the upper portion of this sheet are a pair of division lines 3 forming a horizontal column tocontain headings, and across the lower portion of the sheet extend upper and lower lines 4 and 5 and an intermediate line Vf3 which form horizontal columns. the upper one to receive entries of the totals for this particular pay-roll sheety while the lower column is to receive the grand totals, appropriate designations being preferably made at the left hand ends of these two horizontal columns. Between the heading column and the total columns, the sheet is divided by a suitable number of horizontal lines 7 and also by a series of suitably spaced vertical lines S, the latter being preferably doublerulerl and extending into the heading and total columns. The spaces between the double-ruled vertical lines S are subdivided by subdividing lines 9. In the present instance the forms are adapted for use in connection with coal and coke industries and the headings across the page or sheet are selected accordingly. left hand edge of the sheet, a vertical column is provided for the check numbers, a second column may also be provided toward the opposite end of the sheet to receive the check numbers whereby data may be entered correctly and quickly in the appropriate horizontal column and correct readings may also be readily made. Next to the column debitside oi the form as a page or sheet l l() may be provided a column to receive the For instance, at the estreme names of the employees, and immediately to the left. of the column containing the names may be arranged a column to receive the total amount in dollars and cents of all the entries made in the respective horizontal columns as debits against the various names. In the. column for the headings on the debit sheet 1 is placed aheading representing the -days of the month in which charges, represented by suitable numerals are to be ma de against each name or employee for such supplies for instance as merchandise. According to the present invention this heading is arranged in a novel manner whereby each page or sheetmay be used over a period of either a month or half a month. This heading is therefore divided into al series of three rows of numerals, the upper row 11 running for instance from one to fifteen and representing the tirst, half of the month, the second or intermediate row 12 containing numerals reading from one. to thirty consecutively and representing such months as contain thirty days, andthe third or lowermost row 13 containing numerals reading from sixteen to'thirty and representing the second-half of such months as contain thirty days, n separate space 14 being arranged at the right hand ends of the three rows of numerals just described and containing the numeral 31, the vertical column having this Vtast named heading being used only in such months as contain thirty-one days.

The page or sheet 2 that contains the credit side of the form is similar in general to the debit side in ruling, although the headings for the various vertical columns are appropriate to the entries that are to be made therein, this section of the form being of course adapted to receivf. all entries of credits that are to be made in favor of eich account or employee. The-right hand end of this credit page is preferably provided with a vertical column 15 which may receive the, signatures of the various employees,

these signatures being made in alinement with the horizontal rows containing all entries pertaining to the credit side of the account for the respective employees and such signatures will serve as the receipt for the amount paid. T o the left of this signaturereceiving column may be arranged a column 16 to receive the check numbers corresponding to the various employees, andv adjacent to this latter column may be arranged the columns to receive the amount, in dollars and cents due each employee. The credit side of the form, like the debit side, is also preferably provided with a heading which enables this side of the form to be used either as covering a monthly or a semimonthly period, the spaces in vertical alinement with the respective numerals of the heading being adapted to receive entries or credits, such as numerals indicating the number of tons of coalI mined by the employees on such dates. l

Both sections of the form may be used sp as to cover a monthly period by apportiomng a single space between the horizontal lines 7 to each employee, and using the intermediate row of numeras 1Q- which covers the period of a month. By apportioning two of the horizontal spaced-however, to each employee, each section of the form may be adapted for use as a semimonthly pay-roll or account. In the latter instance, all entries for the first half of the month would be made in a. square space 17 at the upper left hand'eorner of the area apportioned to each employee, while the entries for the second half ofthe vmonth would be made in the square space 18 at the lower right hand corner of the area apportioned to each employee. By providing two horizontal spaces for the entries for each employee, all entries Jfor the first half of a month, the dates of which are represented by the row of numerals 11, may be entered in one horizontal row of spaces and the totals may be entered in alinement therewith, while the entries for the se'cond half of the month and following the row of numerals 13, may be made in a horizontal row of spaces immediately adjacent to the previous row of entries for the same employee and the total for the latter half of the month may be entered in the appropriate column. In this way all entries and their respective totals for the first and second halves of a month may be kept separate.

In the accompanying drawing, I have shown the upper section of each form as ypartially filled with entries in such cases where the form is used as a semi-monthly pay-roll, While in the lower portion of Fig. 1 I have shown the entries so made as to render the form applicable for use as a monthly pay-roll. It is obvious that the form may be used either as a monthly or a semi-monthly pay-roll without changing the rulings or headings in any respect, alt-hou h to avoid confusion, when the payroll 1s to be used as a monthly one, lines may be drawn through the numerals in the columns 11 and 13, and vice versa.

I claim as my invention:

1. A pay-roll form comprising a sheet provided With a plurality of vertically extending columns grouped in pairs, a heading on the sheet embodying two horizontally extending rows of numerals, the numerals of one row corresponding to thc days comprising the first half of a month and being located in alinement with the respective pairs of said vertical columnsand the numerals of the second row corresponding to the days comprising the second half of a month and being also located in alinement with saidpairs of vertical columns of the sheet, and a plurality of horizontal lines on the sheet intersecting the Ivertical columns, certain of said horizontal lines each having a properly designated name-receiving space between them and also a properly designated space between them to receive a total entry in alinement therewith, the intersection of said horizontal lines and the vertical columns forming spaces in alinement with one of said rows of numerals to receive entries for one-half of a month, and the intersection of the remainder of said horizontal lines and vertical columns form# ing spaces in alinement with the other row of numerals to receive entries for the other half of a month and having said properly designated space in alinement therewith to receive a total entry.

2. A pay-roll form comprising a sheet provided with a plurality of vertically extending columns grouped in pairs, a heading on the sheet embodying three horizontally extending rows of numerals, the numerals of two rows corresponding respectively to the days comprising the first and second halves of a month and each numeral of said rows embracing one of said pairs of the vertical columns, and the third row of numerals representing consecutively the days comprising an entiremonth, each nu meral'of the third row being individual to one of the vertically extending columns, and a plurality of horizontal lines on the sheet. intersecting the vertical columns to forni subdivisions thereof, certain of said horizontal lines each having between them a properly designated name-receiving space and also a properly designated space to receive a total entry in alinement therewith, i

the subdivisions of the vertical columns being in alinement with one of said rows of numerals to receive entries for all the days of a month, certain of said subdivisions also being in alinement with said row of numerels for the first half of a month. and the remainder of said subdivisions being in alinement with said row of numerals for the second half of a month to receive entries for the other half of a month and having said total entry-receiving space in alinement therewith.

In testimony whereof I have hereunto set my hand in presence of two subscribing witnesses. f

'Y Y WILLIAM E. MYER.

Witnesses:

CHARLES H. Moons,

W. B. Gnovns.

Copies of this patent may be obtained for five cents each, by addressing the Commissioner of Patents, Washington, D- C. 

